BIDOS LANAKEN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BIDOS LANAKEN
Largest movements
- Cash -€27,737
down €27,737 (-16.1%), from €171,853 to €144,116
mainly Contributions, distributions and other (-€63,389) and Investment in fixed assets (net) (-€19,155)
- Tangible fixed assets +€5,088
up €5,088 (+18.3%), from €27,790 to €32,878
of which Furniture and vehicles: +€14,810
- Contributions -€18,600
no longer reported in 2025 (was €18,600)
- Reserves -€16,654
down €16,654 (-11.5%), from €144,865 to €128,211
- Trade debts +€15,291
up €15,291 (+230%), from €6,661 to €21,952
- Tax, wage and social debts -€4,949
down €4,949 (-49.1%), from €10,082 to €5,133
of which Taxes: -€5,590
- Other debts +€3,277
up €3,277 (+78.3%), from €4,186 to €7,463
- Gross operating margin +€8,379
up €8,379 (+17.0%), from €49,335 to €57,714
- Depreciation -€2,774
down €2,774 (-16.5%), from €16,841 to €14,067
- Staff costs +€1,845
new in 2025: €1,845
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €207,854 | €186,219 | -€21,635 | -10.4% |
| Fixed assets | 21/28 | €27,790 | €32,878 | +€5,088 | +18.3% |
| Tangible fixed assets | 22/27 | €27,790 | €32,878 | +€5,088 | +18.3% |
| Land and buildings | 22 | €7,953 | €3,213 | -€4,740 | -59.6% |
| Plant, machinery and equipment | 23 | €19,646 | €14,664 | -€4,982 | -25.4% |
| Furniture and vehicles | 24 | €191 | €15,001 | +€14,810 | +7,754% |
| Current assets | 29/58 | €180,064 | €153,341 | -€26,723 | -14.8% |
| Stocks and contracts in progress | 3 | €7,636 | €8,664 | +€1,028 | +13.5% |
| Stocks | 30/36 | €7,636 | €8,664 | +€1,028 | +13.5% |
| Amounts receivable within one year | 40/41 | €575 | €561 | -€14 | -2.4% |
| Other amounts receivable | 41 | €575 | €561 | -€14 | -2.4% |
| Cash at bank and in hand | 54/58 | €171,853 | €144,116 | -€27,737 | -16.1% |
| Total equity and liabilities | 10/49 | €207,854 | €186,219 | -€21,635 | -10.4% |
| Equity | 10/15 | €186,925 | €151,671 | -€35,254 | -18.9% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €144,865 | €128,211 | -€16,654 | -11.5% |
| Distributable reserves | 133 | €144,865 | €128,211 | -€16,654 | -11.5% |
| Profit (loss) carried forward | 14 | €23,460 | €23,460 | = | 0.0% |
| Amounts payable | 17/49 | €20,929 | €34,548 | +€13,619 | +65.1% |
| Amounts payable within one year | 42/48 | €20,929 | €34,548 | +€13,619 | +65.1% |
| Trade debts | 44 | €6,661 | €21,952 | +€15,291 | +230% |
| Suppliers | 440/4 | €6,661 | €21,952 | +€15,291 | +230% |
| Taxes, remuneration and social security | 45 | €10,082 | €5,133 | -€4,949 | -49.1% |
| Taxes | 450/3 | €10,082 | €4,492 | -€5,590 | -55.4% |
| Remuneration and social security | 454/9 | - | €641 | +€641 | |
| Other amounts payable | 47/48 | €4,186 | €7,463 | +€3,277 | +78.3% |
| Remuneration, social security and pensions | 62 | - | €1,845 | +€1,845 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,841 | €14,067 | -€2,774 | -16.5% |
| Other operating charges | 640/8 | €1,314 | €1,272 | -€42 | -3.2% |
| Gross operating margin | 9900 | €49,335 | €57,714 | +€8,379 | +17.0% |
| Operating profit (loss) | 9901 | €31,180 | €40,530 | +€9,350 | +30.0% |
| Financial income | 75/76B | €194 | €579 | +€385 | +198% |
| Recurring financial income | 75 | €194 | €579 | +€385 | +198% |
| Non-recurring financial income | 76B | - | €579 | +€579 | |
| Financial charges | 65/66B | €4,835 | €5,037 | +€202 | +4.2% |
| Recurring financial charges | 65 | €3,991 | €4,167 | +€176 | +4.4% |
| Non-recurring financial charges | 66B | €844 | €870 | +€26 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €26,539 | €36,072 | +€9,533 | +35.9% |
| Income taxes | 67/77 | €7,471 | €7,937 | +€466 | +6.2% |
| Profit (loss) for the period | 9904 | €19,068 | €28,135 | +€9,067 | +47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,068 | €28,135 | +€9,067 | +47.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.